PARTY SERVICES: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PARTY SERVICES
Largest movements
- Cash +€91,729
up €91,729 (+79.5%), from €115,415 to €207,144
mainly Net result for the year (+€40,836) and Tax, wage and social debts (+€31,235)
- Receivables within one year +€34,772
up €34,772 (+24.2%), from €143,436 to €178,208
of which Trade receivables: +€41,985
- Tangible fixed assets -€14,857
down €14,857 (-16.0%), from €92,854 to €77,996
of which Leasing and similar rights: -€20,196
- Reserves +€40,800
up €40,800 (+41.4%), from €98,514 to €139,314
of which Distributable reserves: +€40,800
- Tax, wage and social debts +€31,235
up €31,235 (+169.6%), from €18,422 to €49,657
of which Taxes: +€28,545
- Other debts +€27,250
up €27,250 (+34.2%), from €79,563 to €106,813
- Trade debts +€22,771
up €22,771 (+58.5%), from €38,926 to €61,698
- Debts after one year -€9,892
down €9,892 (-26.8%), from €36,857 to €26,965
- Gross operating margin +€66,604
up €66,604 (+72.4%), from €91,977 to €158,581
- Taxes +€14,697
up €14,697 (+521.2%), from €2,820 to €17,516
- Staff costs +€10,405
up €10,405 (+20.6%), from €50,465 to €60,870
- Financial charges +€5,935
up €5,935 (+167.3%), from €3,548 to €9,484
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €358,103 | €470,593 | +€112,491 | +31.4% |
| Fixed assets | 21/28 | €92,854 | €77,996 | -€14,857 | -16.0% |
| Tangible fixed assets | 22/27 | €92,854 | €77,996 | -€14,857 | -16.0% |
| Plant, machinery and equipment | 23 | €11,151 | €17,272 | +€6,121 | +54.9% |
| Leasing and similar rights | 25 | €80,784 | €60,588 | -€20,196 | -25.0% |
| Other tangible fixed assets | 26 | €919 | €136 | -€782 | -85.1% |
| Current assets | 29/58 | €265,249 | €392,597 | +€127,348 | +48.0% |
| Stocks and contracts in progress | 3 | €2,784 | €3,764 | +€980 | +35.2% |
| Stocks | 30/36 | €2,784 | €3,764 | +€980 | +35.2% |
| Amounts receivable within one year | 40/41 | €143,436 | €178,208 | +€34,772 | +24.2% |
| Trade receivables | 40 | €136,222 | €178,208 | +€41,985 | +30.8% |
| Other amounts receivable | 41 | €7,213 | - | -€7,213 | |
| Cash at bank and in hand | 54/58 | €115,415 | €207,144 | +€91,729 | +79.5% |
| Deferred charges and accrued income | 490/1 | €3,614 | €3,482 | -€133 | -3.7% |
| Total equity and liabilities | 10/49 | €358,103 | €470,593 | +€112,491 | +31.4% |
| Equity | 10/15 | €174,734 | €215,569 | +€40,836 | +23.4% |
| Contributions | 10/11 | €76,200 | €76,200 | = | 0.0% |
| Reserves | 13 | €98,514 | €139,314 | +€40,800 | +41.4% |
| Tax-exempt reserves | 132 | €20,864 | €20,864 | = | 0.0% |
| Distributable reserves | 133 | €77,650 | €118,450 | +€40,800 | +52.5% |
| Profit (loss) carried forward | 14 | €20 | €55 | +€36 | +179.0% |
| Amounts payable | 17/49 | €183,369 | €255,024 | +€71,655 | +39.1% |
| Amounts payable after more than one year | 17 | €36,857 | €26,965 | -€9,892 | -26.8% |
| Financial debts | 170/4 | €36,857 | €26,965 | -€9,892 | -26.8% |
| Amounts payable within one year | 42/48 | €146,512 | €228,059 | +€81,547 | +55.7% |
| Current portion of amounts payable after more than one year | 42 | €9,601 | €9,892 | +€291 | +3.0% |
| Trade debts | 44 | €38,926 | €61,698 | +€22,771 | +58.5% |
| Suppliers | 440/4 | €38,926 | €61,698 | +€22,771 | +58.5% |
| Taxes, remuneration and social security | 45 | €18,422 | €49,657 | +€31,235 | +169.6% |
| Taxes | 450/3 | €10,389 | €38,934 | +€28,545 | +274.7% |
| Remuneration and social security | 454/9 | €8,032 | €10,722 | +€2,690 | +33.5% |
| Other amounts payable | 47/48 | €79,563 | €106,813 | +€27,250 | +34.2% |
| Remuneration, social security and pensions | 62 | €50,465 | €60,870 | +€10,405 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,459 | €25,248 | +€789 | +3.2% |
| Other operating charges | 640/8 | €5,049 | €4,949 | -€101 | -2.0% |
| Gross operating margin | 9900 | €91,977 | €158,581 | +€66,604 | +72.4% |
| Operating profit (loss) | 9901 | €12,003 | €67,514 | +€55,511 | +462.5% |
| Financial income | 75/76B | €38 | €321 | +€283 | +750.7% |
| Recurring financial income | 75 | €38 | €321 | +€283 | +750.7% |
| Financial charges | 65/66B | €3,548 | €9,484 | +€5,935 | +167.3% |
| Recurring financial charges | 65 | €3,548 | €9,484 | +€5,935 | +167.3% |
| Profit (loss) for the period before taxes | 9903 | €8,493 | €58,352 | +€49,859 | +587.1% |
| Income taxes | 67/77 | €2,820 | €17,516 | +€14,697 | +521.2% |
| Profit (loss) for the period | 9904 | €5,673 | €40,836 | +€35,162 | +619.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,673 | €40,836 | +€35,162 | +619.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.